Results 3,181-3,200 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (7 Mar 2006)

Brian Cowen: I have received a letter from the person concerned. She applied on behalf of her daughter for a primary medical certificate in respect of the tax concessions available under the disabled drivers and disabled passengers (tax concessions) scheme. She was not awarded the certificate and wishes to appeal the decision. The senior area medical officer of the relevant Health Service Executive area...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the taxpayer's claim for service charges has been processed and notification of refunds arising to him have issued, dated 28 February 2006.

Written Answers — Semi-State Bodies: Semi-State Bodies (7 Mar 2006)

Brian Cowen: Section 6 (1) of the Sugar Act 1991, No. 3/91, states: Every person who immediately before the transfer date was an employee of the Company, shall, on the transfer date, enjoy the same rights (including rights under a pension or superannuation scheme of the Company) and be subject to the same obligations as he enjoyed and was subject to immediately before the said date. The "transfer" refers...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that a P21 for the year 2005 issued to the taxpayer on 28 February 2006. A revised P21 for 2004 will issue in the next few days. The combined reviews will show a small refund due and a cheque will issue to the taxpayer shortly.

Written Answers — Departmental Staff: Departmental Staff (7 Mar 2006)

Brian Cowen: At year end 2005, 19 staff were recorded as having a disability, equal to 2.85% of staff. The Department of Finance, in common with all other Departments and Civil Service offices, fully implements the Government's policy on the employment of people with a disability. As part of a review of policy on the employment of people with a disability in the Civil Service, my Department commissioned...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I assume the Deputy is seeking the numbers of higher rate taxpayers as a percentage of all income earners on the income tax record in each year. I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows: Tax year Higher rate No. % 1996-1997 388,580 27.96 1997-1998 424,050 28.40 1998-1999 481,970 30.41 1999-2000 542,980 32.57 ...

Written Answers — Tax Collection: Tax Collection (7 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that for reasons to do with the structure and operation of the tax assessment and collection system, it is not possible to estimate the value of tax refunds which have not been claimed by individual taxpayers. For PAYE taxpayers, the tax collection system is designed to collect an employee's tax liability for a year on a cumulative basis over the...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: Capital expenditure incurred on the construction or refurbishment of registered nursing homes may be written off for tax purposes over seven years at the rate of 15% per annum over the first six years and 10% in the seventh year. To qualify for allowances the home must be operated or managed as a registered nursing home within the meaning of section 2 of the Health (Nursing Homes) Act 1990...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the person's Med 1 form has been processed and refunds are due to the person and his wife for the years 2004 and 2005. Cheques have been issued accordingly.

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: Charities and non-profit organisations are exempt from VAT under the sixth VAT directive with which Irish law must comply. As such, they do not charge VAT on their services and cannot recover VAT on goods and services which they purchase. Only VAT registered businesses which charge VAT can recover VAT. In addition, the VAT Act lists a range of activities exempt from VAT. Included in this list...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that individuals charged tax on the remittance basis of taxation pay tax on the income concerned under the self-assessment system. The Revenue Commissioners further informed me that the data sought by the Deputy cannot be separately identified because all foreign-sourced income, including income charged on the remittance basis, is grouped together...

Written Answers — Tax Collection: Tax Collection (7 Mar 2006)

Brian Cowen: The net yield from DIRT collected was €206.5 million in 2002, €153.3 million in 2003, €143.6 million in 2004 and €167.1 million in 2005. The figure for 2005 is preliminary and subject to revision. The annual yield from DIRT is dependent on the amount of moneys on deposit and the rates of interest applying to such deposits. As such, the annual yield can vary greatly where interest...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that figures for the numbers of income earners availing of the tax credits mentioned by the Deputy are set out in the following table to the extent to which they are available. The numbers given in this table for the years 2003 onwards are provisional and are subject to revision. The figures for the number of tax credits for widowed persons in the...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on numbers of claimants for tax relief on rent paid in private tenancies is for the income tax year 2002. The information requested by the Deputy in so far as it is available is included in the following table. Preliminary figures for 2003 indicate that the numbers of claimants for the tax...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that under the relevant legislation the approval of colleges for the purposes of obtaining tax relief on third level education fees is granted by the Minister for Education and Science, with the consent of the Minister for Finance. I am further informed that the college mentioned in the details supplied is not an approved college for the purposes of...

Written Answers — Tax Code: Tax Code (7 Mar 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the person's tax credits have been amended for 2006 and he is now getting the correct widowed person's credit. There are special provisions for the first five years after a person with dependent children is widowed. In most cases a widow or widower with dependent children receives a personal credit, which is the same as the single person's...

Written Answers — Alternative Energy Projects: Alternative Energy Projects (8 Mar 2006)

Brian Cowen: Policy in respect of the promotion or development of biofuels, including biodiesel, is primarily a matter for my colleague, the Minister for Communications, Marine and Natural Resources. However, acknowledging that tax can play a role in the promotion of biofuels, a duty exemption scheme for pilot projects in biofuels was introduced by section 50 of the Finance Act 2004. The purpose of the...

Written Answers — Financial Services Regulation: Financial Services Regulation (8 Mar 2006)

Brian Cowen: In light of the high proportion of credit union assets now invested, the Registrar of Credit Unions has highlighted that under the current investment rules, credit unions are not precluded from taking on inappropriate levels of risk. The registrar made proposals in November 2005 for a new investment framework to protect and safeguard the risk profile for credit unions and ensure that members'...

Written Answers — Industrial Development: Industrial Development (9 Mar 2006)

Brian Cowen: Table 1 outlines the profiled expenditure allocated and the latest expenditure data reported to the operational programme monitoring committees for each operational programme under the NDP for the Border, midlands and western region. Profiled expenditure relates to the period January 2000 to December 2006. Expenditure data relate to the period January 2000 to end June 2005. Therefore, when...

Written Answers — Tax Code: Tax Code (9 Mar 2006)

Brian Cowen: A wide range of reliefs and incentives are available through the tax system to support the construction of new houses and apartments. These include stamp duty reliefs for first time buyers and mortgage interest relief, as well as the reliefs available to investors or owner occupiers under the property-based incentive schemes. Any additional construction costs associated with the installation...